Government policy has undermined family life with devastating economic and social consequences

The tax and benefits systems are particularly harsh on single-earner couples

In a new study, published by the Institute of Economic Affairs*, Patricia Morgan** shows how tax and benefits policy has undermined family life in Britain and encouraged fraud and dishonesty.

The study shows how the tax and benefits systems are particularly harsh on single-earner couples who have to earn over £50,000 before there is no loss from declaring their relationship to the authorities. This situation encourages couples not to marry and, if they are living together, to lie to the authorities about their family situ